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1. Selling and loss
   https://www.publicguardian-scotland.gov.uk/guardianship-orders/professional-guardians-scheme/completing-your-account/schedule-1---heritable-property/selling-and-loss
   Search If you have sold a property and made a loss List all heritable assets held at the start of the account or realisations made during the period of the account and the value of the heritable assets held at the close of the account. You must send evidence along with the completed
2. Buying
   https://www.publicguardian-scotland.gov.uk/guardianship-orders/professional-guardians-scheme/completing-your-account/schedule-1---heritable-property/buying
   Search If you have bought a property on the adult’s behalf List all heritable assets held at the start of the account, including any interest in a business, any investments (purchase of property) during the period of the account and the value of the heritable assets held at the close
3. New Scheme for Professional Guardians
   https://publicguardian-scotland.gov.uk/general/news/2016/09/19/new-scheme-for-professional-guardians
   The Public Guardian is launching a new scheme for professional guardians who have five or more guardianship cases, which it is hoped will bring time savings and cost benefits. Under the new scheme, the OPG will no longer undertake the traditional full annual account review on every case but will randomly sample a selection, and assuming the audits on these are 'clean' will accept the remainder with a covering one page summary sheet only. This will markedly improve the time taken for audit
4. What is meant by Access to Funds
   https://www.publicguardian-scotland.gov.uk/access-to-funds/acf1/what-is-meant-by-access-to-funds
   are simple, e.g. paying for the adult’s day to day expenses such as gas, electricity, clothes, toiletries
5. Duties as a financial intervener
   https://www.publicguardian-scotland.gov.uk/intervention-orders/about-intervention-orders/duties-of-the-intervener
   Search Duties as a financial intervener If you are appointed as a financial intervener you will be expected to fulfil some administrative responsibilities: Apply for caution, if the Sheriff has specified that caution is to be found. This will be clearly stated in your court order. If you
6. Types of power of attorney
   https://www.publicguardian-scotland.gov.uk/power-of-attorney/power-of-attorney/types-of-power-of-attorney
   of your incapacity, it must clearly state that the powers are not to be used until this happens. You
7. Attention all Professional Financial Guardians
   https://publicguardian-scotland.gov.uk/general/news/2022/01/10/attention-all-professional-financial-guardians
   continue to claim VAT in addition to the sum of remuneration awarded, and it will be approved
8. When to ask for consent
   https://www.publicguardian-scotland.gov.uk/guardianship-orders/following-a-guardianship-order/when-to-ask-for-consent
   with their annual accounting. If you require further information or clarification on any of the above, please
9. Public registers
   https://www.publicguardian-scotland.gov.uk/general/what-we-do/general-faqs
   is involved. The Sheriff Clerk can also provide further information on the application process
10. OPG IT Systems
    https://publicguardian-scotland.gov.uk/general/news/2016/04/06/opg-it-systems
    We are experiencing an issue with our IT systems and are unable to access emails or our internal IT system therefore the office is currently closed. We are working with our system provider to resolve this. We apologise for any inconvenience this may cause